Bankruptcy Taxation

Debtor Can’t Avoid and Preserve a Lien for Tax Penalties for the Debtor’s Benefit

A trustee can avoid and preserve a tax lien for the benefit of unsecured creditors, but a debtor can’t if the debtor hasn’t paid the taxes, the Ninth Circuit says.
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Split Heading to the Tenth Circuit on Sovereign Immunity for Section 544(b) Claims

The Tenth Circuit will likely take sides on a split between the Ninth and Seventh Circuits on Section 544(b) state-law claims brought by a trustee in the shoes of an actual creditor.
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